(a) The tax levied in this subchapter is a 'state tax' as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.(b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.Acts 1983, No. 254, § 11; A.S.A. 1947, § 84-2112.1. (a) The tax levied in this subchapter is a 'state tax' as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.(b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.Acts 1983, No. 254, § 11; A.S.A. 1947, § 84-2112.1.
Arkansas Legal Code